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  • A special report prepared by Richard Boykin KPMG, Washington and Elan Kroller, KPMG, New York
  • A special report prepared by Robert Couzin and Allan Lanthier Ernst & Young LLP, Toronto and Montreal
  • A special report prepared by Deloitte Touche Tohmatsu global e-business tax team*
  • Ando Yun of PricewaterhouseCoopers reports on how Korean laws have been revised to encourage various forms of foreign investment
  • Wayne Aoki of Showa Ota Ernst & Young asks if the tokumei kumiai structure will be succeeded by the tokutei mokuteki kaisha structure for foreign investors
  • The use of transfer pricing techniques in the management of anti-dumping risks. By Joseph Fu, Joseph Lee and Linda Park of Deloitte Touche Tohmatsu
  • Ernst & Young transfer pricing specialist, David Lewis, reports on the rise and rise of advance pricing agreements
  • The treatment of capital and of cross-border fees is of central concern for international companies. Mark Atkinson, William Chip and Peter Blackwood look at how transfer pricing regulations are setting out to control the market at a global level
  • The goldrush for e-business has brought many new challenges for the financial services sector. Opportunities and risks must both be carefully weighed. Elizabeth Burnie and Edward Maguire report on various answers to the e-question
  • By Terry Meyers and Daniel Considine, Deloitte & Touche, New York